{"data":{"id":"us-in/ic-6-1.1-8.2-3","jurisdiction":"us-in","citation":"IC 6-1.1-8.2-3","heading":"\"Tax liability\" defined","body":"Sec. 3. As used in this chapter, \"tax liability\" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 8.2. Credit for Railroad Car Maintenance and Improvements"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-8.2-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d012b661172482dc05381886fd756053489680ac7f32d691f0e88ede01a47227","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8.2-2","next":"us-in/ic-6-1.1-8.2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}